search query: @indexterm DIRECT TAXATION / total: 29
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| Author: | Rytohonka, R. |
| Title: | Compatibility of the tax systems of applicant states with EC direct taxation |
| Journal: | European Taxation
1994 : VOL. 34:5, p. 130-135 |
| Index terms: | DIRECT TAXATION EUROPEAN COMMUNITY LAW |
| Language: | eng |
| Abstract: | On 1 March 1994 the negotiations for Finland's accession to the European Union were concluded by signing of an agreement on the terms of accession. This article aims to give an overview of the current relation between EC law and Finnish legislation in the field of direct taxation. The law in this respect consists of the merger directive (90/434/EEC), the Parent-Subsidiary Directive (90/435/EEC) and the Arbitration Convention (90/436/EEC). |
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